El método de estimación objetiva en el sector agrariofundamentación y necesidad de revisión

Resum

The current Spanish Constitution recognizes that the authorities, according to the Constitution, have to pay attention to the modernization and development of all corporate and economy sectors, although the priority will be agricultural, cattle rising and fishing sectors, due to the need of putting on a level the standard of living for Spanish people. This article tries to analyse the current taxation of the olive growing sector and milk caprine sector, considering and doing an estimation of their level of achievement starting from the annual report provided by the Spanish Agricultural, Fishing and Food Ministry. Simultaneously this article expects that the System of Modules will adapt the structural changes, concerning the economic variables of the affected achievements. The effort to contribute should be proportional to earned incomes and to socioeconomic position of taxpayer. It means that such tax burden should fit the real purchasing power, since the tax system point of view. Therefore, it would be convenient a periodic revision of the Personal Income Tax agricultural sectors system. This revision should consider that nowadays some sectors have a taxation out of proportion, related their real profitability, keeping out some provisional reduction on time mainly due to weather severity on some disaster areas. It is needed pay further attention to the objective estimation of the Personal Income Tax concerning the agricultural sector, in order to increase their equitable distribution, providing some tools of control and checking to increase the adaptation of farmers and stockbreeders to the contemporary socioeconomic situation.